Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Levying penalty u/s 271(1)(c) - whatever entries were passed in the books were passed in the bona fide manner. No penalty is leviable for violation of deeming provisions
Levying penalty u/s 271(1)(c) - whatever entries were passed in the books were passed in the bona fide manner. No penalty is leviable for violation of deeming provisions
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